Abstract: Multi layered covering material for upholstery solves above referenced technical problem by combining two materials: one which is friendly to skin or to touch, and prone to stretching or other types of shape change under environmental influence, and one which is not—so friendly material can perform function of being friendly, and the other material provides support so friendly material would not change its shape even if, for example, wet. This patent application also covers process for making multi covering material for elements making furniture more comfortable comprising upholstery, cushions, blankets, and similar elements, said multi layered covering material comprising steps of aligning outer layer (1) comprised of at least one user friendly material prone to change shape under environmental influence, preferably moisture over inner layer (2) comprised of material essentially resistant to shape change under environmental influence, and connecting said layers together.